38As regards the latter aspect, the Court has held that the need to ensure the effective collection of tax is a legitimate objective capable of justifying a restriction on fundamental freedoms. A Member State may therefore apply measures which enable the amount of the tax payable to be ascertained clearly and precisely, provided, however, that those measures are appropriate for securing attainment of the objective pursued and do not go beyond what is necessary for that purpose (see, to that effect, judgments of 15 May 1997, Futura Participations and Singer, C‑250/95, EU:C:1997:239, paragraph 31, and of 22 November 2018, Sofina and Others, C‑575/17, EU:C:2018:943, paragraph 67). It is for the referring court to carry out the necessary verifications in that respect.
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